Section 19142 - Additions to Tax when Combined or Consolidated Returns Are Filed(a) Except in the case of an affiliated group as defined in Section 23361, any addition to the tax under Section 19142 for underpayment of estimated amount of the tax of a member of a group owned or controlled by the same interests as defined in Section 25105 which files a combined report for the income year shall be determined by apportioning the tax shown on the combined report to the several members of the group. The method of apportionment must be based on the ratio which the California factors bear to the total combined factors of the group. In the application of Section 19147(a) with respect to a member of the group which was included in a combined report for the year, whether or not such member is included in a combined report for the preceding income year, the "tax shown on the return" for the preceding income year shall be the portion of the tax shown on such combined report determined by apportioning such tax to the several members of the group by the procedure described above. In the application of Section 19147(b) if the taxpayer was included in a combined report for the preceding income year, the "facts shown on the return" shall be the facts shown on the combined report of the group (whether of this or another group) for the preceding income year attributable to such corporation.(b) In the case of an affiliated group for which a consolidated or combined report or return is filed, any addition to the tax provided by Section 19142 shall be determined by reference to the tax shown on the consolidated or combined report or return.(c) In the application of Section 19147(a) with respect to the affiliated group, described in subsection (b) of this regulation, the "tax shown on the return" shall be-- (1) If the group filed a consolidated or combined report or return for the preceding income year, the tax shown on such return, or(2) If the group did not file a consolidated or combined report or return for the preceding income year, the aggregate of the taxes of the several members of the group shown on any separate returns of such taxpayers for the preceding income year, plus the tax shown on a consolidated or combined report or return for the preceding income year attributable to any member of the group which joined in a consolidated or combined return with another affiliated group for such preceding income year. The tax attributable to any such taxpayer which joined in a consolidated or combined report or return shall be determined by apportioning the tax shown on such consolidated or combined report or return in accordance with the procedure described in subsection (a) of this regulation.(3) In the case of the tax imposed by Article 3 (commencing with Section 23181) of Chapter 2 of Part 11, the tax is the amount of tax shown on the return for the income year plus or minus the amount of tax payable or refundable, respectively, as shown on the notice of determination mailed by the Franchise Tax Board pursuant to Section 23186 a for the income year.(d) In the application of Section 19147(b) with respect to the affiliated group described in subsection (b) of this regulation, the "facts shown on the return" shall be(1) If the group filed a consolidated or combined report or return for the preceding income year, the facts shown on such return, or(2) If the group did not file a consolidated or combined report or return for the preceding income year the facts shown on the separate returns of the members of the affiliated group for the preceding income year together with the facts shown on a consolidated or combined report or return for the preceding income year attributable to any member of the group which joined in a consolidated or combined report or return with another affiliated group for such preceding income year.Cal. Code Regs. Tit. 18, § 19142
1. Renumbering and amendment of Section 19142-25957(b) to Section 19142 filed 11-29-82; effective thirtieth day thereafter (Register 82, No. 49).
2. Change without regulatory effect renumbering and amending former section 25951 to section 19142 filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48). Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Sections 19142 and 19147, Revenue and Taxation Code.
1. Renumbering and amendment of Section 19142-25957(b) to Section 19142 filed 11-29-82; effective thirtieth day thereafter (Register 82, No. 49).
2. Change without regulatory effect renumbering and amending former section 25951 to section 19142 filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).